# West Virginia HB 4416: Classifying forestry equipment for levy purposes

West Virginia HB 4416, Classifying forestry equipment for levy purposes, is a 2026 Regular Session House bill sponsored by John Paul Hott (Republican); status signed, last action 2026-06-29 (Chapter 246, Acts, Regular Session, 2026); PRIA reads it as touching household money (as of 2026-11-04).

- Canonical: https://policyrisk.com/state-bill/WV-HB4416-2026rs
- As of: 2026-11-04
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: West Virginia HB 4416
- State: West Virginia
- Session: 2026 Regular Session
- Title: Classifying forestry equipment for levy purposes
- Status: signed
- Chamber: House
- Introduced: 2026-01-16
- Last action: 2026-06-29, Chapter 246, Acts, Regular Session, 2026
- Sponsor: John Paul Hott (Republican)
- Cosponsors: 1
- Subjects: §11-8-5A, §11-15-8E
- Touches household money: yes
- Roll calls: 2 (126 yes, 3 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Lower property taxes on forestry equipment: benefit, medium. Beginning July 1, 2026, qualifying forestry equipment is taxed like farm property for county levies. The equipment must be owned by the producer and used mainly to cut, process, or move forest products. Examples include skidders, feller-bunchers, loaders, and similar machines. Vehicles that do not…
- No sales tax on forestry equipment: benefit, medium. Beginning July 1, 2026, you do not pay state sales-and-service tax when you buy or service qualifying forestry equipment. Sellers do not charge or collect this tax on those sales. The equipment must meet the same definition used for the property tax change: owned by the producer and used mainly to…

## Sponsors and cosponsors

- Sponsor: John Paul Hott (Republican), House
- Cosponsor: Chuck Horst (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-11 | Senate | Passed Senate (Roll No. 463) | pass | 34 | 0 |   |
| 2026-03-02 | House | Passed House (Roll No. 236) | pass | 92 | 3 |   |

## Bill text

- Committee Substitute: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4416 sub1.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4416 sub1.pdf)
- Engrossed: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4416 sub1 eng.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4416 sub1 eng.pdf)
- Enrolled: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4416 sub1 enr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4416 sub1 enr.pdf)
- Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4416 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4416 intr.pdf)

## Related bills

- HB 4354: Relating to necessity allowance (signed)
- HB 4390: Relating to the temporary payment to a kinship parent of a subsidy equal to that of a foster parent (signed)
- HB 4191: Relating to providing child care generally (became law)
- HB 4106: Allowing constitutional carry for 18- to 20-year-olds (signed)
- HB 4138: Relating to persons convicted of a crime (signed)
- HB 5694: Supplemental appropriation to Department of Education, fund 0313. (signed)

## Sources
- [Committee Substitute (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4416 sub1.htm)
- [Committee Substitute (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4416 sub1.pdf)
- [Engrossed (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4416 sub1 eng.htm)
- [Engrossed (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4416 sub1 eng.pdf)
- [Enrolled (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4416 sub1 enr.htm)
- [Enrolled (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4416 sub1 enr.pdf)
- [Introduced Version (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4416 intr.htm)
- [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4416 intr.pdf)

## Related
- [HB 4354: Relating to necessity allowance](https://policyrisk.com/state-bill/WV-HB4354-2026rs)
- [HB 4390: Relating to the temporary payment to a kinship parent of a subsidy equal to tha…](https://policyrisk.com/state-bill/WV-HB4390-2026rs)
- [HB 4191: Relating to providing child care generally](https://policyrisk.com/state-bill/WV-HB4191-2026rs)
- [HB 4106: Allowing constitutional carry for 18- to 20-year-olds](https://policyrisk.com/state-bill/WV-HB4106-2026rs)
- [HB 4138: Relating to persons convicted of a crime](https://policyrisk.com/state-bill/WV-HB4138-2026rs)
- [HB 5694: Supplemental appropriation to Department of Education, fund 0313.](https://policyrisk.com/state-bill/WV-HB5694-2026rs)
- [West Virginia bills](https://policyrisk.com/states/west-virginia/bills)
- [West Virginia state hub](https://policyrisk.com/states/west-virginia)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/WV-HB4416-2026rs (as of 2026-11-04).